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EMPLOYEE PLANS

Internal Revenue Bulletin 2007-42 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–113891–07, page 821. Proposed regulations under section 436 of the Code provide guidance regarding benefit restrictions for certain underfunded defined benefit pension plans and regarding the use of certain funding balances maintained for defined benefit pension plans.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2007-42
Internal Revenue Bulletin 2007-42

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